GST rate amendment revises classification of tobacco products, biris, and pan masala under the state tax schedule. Amendment to the State GST rate notification revises the tax classification of specified tobacco and tobacco-related goods under the Sikkim Goods and Services Tax framework. Biris are inserted in Schedule II at 9%, while pan masala, unmanufactured tobacco and tobacco refuse other than tobacco leaves, cigars, cheroots, cigarillos and cigarettes, other manufactured tobacco and manufactured tobacco substitutes other than biris, and products containing tobacco or nicotine substitutes intended for inhalation without combustion are inserted in Schedule III at 20%. The amendment also omits Schedule VII at 14%, and comes into force on 1 February 2026.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment revises classification of tobacco products, biris, and pan masala under the state tax schedule.
Amendment to the State GST rate notification revises the tax classification of specified tobacco and tobacco-related goods under the Sikkim Goods and Services Tax framework. Biris are inserted in Schedule II at 9%, while pan masala, unmanufactured tobacco and tobacco refuse other than tobacco leaves, cigars, cheroots, cigarillos and cigarettes, other manufactured tobacco and manufactured tobacco substitutes other than biris, and products containing tobacco or nicotine substitutes intended for inhalation without combustion are inserted in Schedule III at 20%. The amendment also omits Schedule VII at 14%, and comes into force on 1 February 2026.
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